Reply To: Cost of living payment


if they have tax and ni deducxted, then its hard to see how they can be anything other than earnings.

Obviously, they dont form part og=f the future average – but has there been a change in circs which warrants a re-assessment? They don’t form part of the “usual” earnings ?
So you could possible aregue that theres no need to retrospectively assess, and they dont form part of the ongoing average….

We disregarded some similar payments when customers got a “thankyou” from employers from Covid – problem is these 1 off payments are appearing almost yearly,,,, which makes it much hardr to say its a one off and exceptional